Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication. The company provided the following estimates at the beginning of the year: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 20,000 $700,000 $ 3.00 Fabrication $30,000 $ 210,000 Total 50,000 $910,000 $ 1.00 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs- Job D-70 and Job C-200. It provided the following information related to those two jobs: Job D-701 Direct materials cost Direct labor cost Machine-hours Job C-2001 Direct materials cost Direct labor cost Machine-hours Molding $375,000 $ 200,000 14,000 Fabrication $325,000 $ 160,000 6,000 Fabrication Molding $ 300,000 $ 175,000 6,000 $ 250,000 $225,000 24,000 Total $700,000 $360,000 20,000 Total $550,000 $ 400,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year.